Annual report

Period2023-09-01 → 2024-08-31

Filed2025-11-20

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100UU3Z. Amended by S100X603 (2025-11-20).

Key figures · 148

Metric	Value	Period	Scope	Source row
Revenue	¥13.2bn	2023-09-01 → 2024-08-31	Cons.	Net sales
Revenue	¥11.5bn	2022-09-01 → 2023-08-31	Cons.	Net sales
Revenue	¥9.5bn	2021-09-01 → 2022-08-31^v	Cons.	Net sales (5-year summary)
Revenue	¥7.0bn	2020-09-01 → 2021-08-31^v	Cons.	Net sales (5-year summary)
Revenue	¥8.3bn	2019-09-01 → 2020-08-31^v	Cons.	Net sales (5-year summary)
Operating income	¥342m	2023-09-01 → 2024-08-31	Cons.	Operating income
Operating income	¥553m	2022-09-01 → 2023-08-31	Cons.	Operating income
Ordinary income	¥388m	2023-09-01 → 2024-08-31	Cons.	Ordinary income
Ordinary income	¥617m	2022-09-01 → 2023-08-31	Cons.	Ordinary income
Ordinary income	¥686m	2021-09-01 → 2022-08-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥406m	2020-09-01 → 2021-08-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥2.1bn	2019-09-01 → 2020-08-31^v	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥432m	2023-09-01 → 2024-08-31	Cons.	Income before income taxes
Profit before tax	¥545m	2022-09-01 → 2023-08-31	Cons.	Income before income taxes
Net income (owners)	¥193m	2023-09-01 → 2024-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥562m	2022-09-01 → 2023-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥824m	2021-09-01 → 2022-08-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥811m	2020-09-01 → 2021-08-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥2.4bn	2019-09-01 → 2020-08-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥193m	2023-09-01 → 2024-08-31	Cons.	Profit loss
Net income	¥562m	2022-09-01 → 2023-08-31	Cons.	Profit loss
Total assets	¥12.8bn	at 2024-08-31	Cons.	Assets
Total assets	¥11.9bn	at 2023-08-31	Cons.	Assets
Total assets	¥13.6bn	at 2022-08-31^v	Cons.	Total assets (5-year summary)
Total assets	¥13.8bn	at 2021-08-31^v	Cons.	Total assets (5-year summary)
Total assets	¥14.6bn	at 2020-08-31^v	Cons.	Total assets (5-year summary)
Total liabilities	¥9.0bn	at 2024-08-31	Cons.	Liabilities
Total liabilities	¥8.2bn	at 2023-08-31	Cons.	Liabilities
Net assets / equity	¥3.8bn	at 2024-08-31	Cons.	Net assets
Net assets / equity	¥3.7bn	at 2023-08-31	Cons.	Net assets
Net assets / equity	¥3.1bn	at 2022-08-31^v	Cons.	Net assets
Net assets / equity	¥2.4bn	at 2021-08-31^v	Cons.	Net assets (5-year summary)
Net assets / equity	¥3.2bn	at 2020-08-31^v	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.8bn	at 2024-08-31	Cons.	Cash and deposits
Cash and deposits	¥2.2bn	at 2023-08-31	Cons.	Cash and deposits
Cash & equivalents	¥1.7bn	at 2024-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.1bn	at 2023-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.5bn	at 2022-08-31^v	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.8bn	at 2021-08-31^v	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥4.0bn	at 2020-08-31^v	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥526m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥761m	2022-09-01 → 2023-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥989m	2021-09-01 → 2022-08-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥515m	2020-09-01 → 2021-08-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥1.9bn	2019-09-01 → 2020-08-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥980m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥409m	2022-09-01 → 2023-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥133m	2021-09-01 → 2022-08-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥382m	2020-09-01 → 2021-08-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥250m	2019-09-01 → 2020-08-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥36m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥2.7bn	2022-09-01 → 2023-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥1.2bn	2021-09-01 → 2022-08-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥126m	2020-09-01 → 2021-08-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥5.2bn	2019-09-01 → 2020-08-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥21.52	2023-09-01 → 2024-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥63.18	2022-09-01 → 2023-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥93.21	2021-09-01 → 2022-08-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-92.2	2020-09-01 → 2021-08-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-270.66	2019-09-01 → 2020-08-31^v	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥427.24	at 2024-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥414.71	at 2023-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥354.04	at 2022-08-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥268.9	at 2021-08-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥360.13	at 2020-08-31^v	Cons.	Net assets per share (5-year summary)
Equity ratio	29.9%	at 2024-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	31.1%	at 2023-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	23.1%	at 2022-08-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	17.2%	at 2021-08-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	21.6%	at 2020-08-31^v	Cons.	Equity to asset ratio (5-year summary)
ROE	5.1%	2023-09-01 → 2024-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	16.4%	2022-09-01 → 2023-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	29.9%	2021-09-01 → 2022-08-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	-29.4%	2020-09-01 → 2021-08-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	-53.7%	2019-09-01 → 2020-08-31^v	Cons.	Rate of return on equity (5-year summary)
Employees	1,039	at 2024-08-31	Cons.	Number of employees
Employees	938	at 2023-08-31	Cons.	Number of employees
Employees	830	at 2022-08-31^v	Cons.	Number of employees
Employees	820	at 2021-08-31^v	Cons.	Number of employees
Employees	969	at 2020-08-31^v	Cons.	Number of employees
Revenue	¥1.1bn	2023-09-01 → 2024-08-31	Standalone	Operating revenue1
Revenue	¥826m	2022-09-01 → 2023-08-31	Standalone	Operating revenue1
Revenue	¥805m	2021-09-01 → 2022-08-31^v	Standalone	Operating revenue1 (5-year summary)
Revenue	¥830m	2020-09-01 → 2021-08-31^v	Standalone	Operating revenue1 (5-year summary)
Revenue	¥1.0bn	2019-09-01 → 2020-08-31^v	Standalone	Operating revenue1 (5-year summary)
Operating income	¥173m	2023-09-01 → 2024-08-31	Standalone	Operating income
Operating income	¥7m	2022-09-01 → 2023-08-31	Standalone	Operating income
Ordinary income	¥173m	2023-09-01 → 2024-08-31	Standalone	Ordinary income
Ordinary income	¥14m	2022-09-01 → 2023-08-31	Standalone	Ordinary income
Ordinary income	¥55m	2021-09-01 → 2022-08-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥20m	2020-09-01 → 2021-08-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥126m	2019-09-01 → 2020-08-31^v	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥178m	2023-09-01 → 2024-08-31	Standalone	Income before income taxes
Profit before tax	¥34m	2022-09-01 → 2023-08-31	Standalone	Income before income taxes
Net income	¥171m	2023-09-01 → 2024-08-31	Standalone	Profit loss
Net income	¥50m	2022-09-01 → 2023-08-31	Standalone	Profit loss
Net income	−¥2.3bn	2021-09-01 → 2022-08-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥86m	2020-09-01 → 2021-08-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥752m	2019-09-01 → 2020-08-31^v	Standalone	Net income loss (5-year summary)
Total assets	¥8.8bn	at 2024-08-31	Standalone	Assets
Total assets	¥7.8bn	at 2023-08-31	Standalone	Assets
Total assets	¥10.5bn	at 2022-08-31^v	Standalone	Total assets (5-year summary)
Total assets	¥8.6bn	at 2021-08-31^v	Standalone	Total assets (5-year summary)
Total assets	¥8.8bn	at 2020-08-31^v	Standalone	Total assets (5-year summary)
Total liabilities	¥6.4bn	at 2024-08-31	Standalone	Liabilities
Total liabilities	¥5.5bn	at 2023-08-31	Standalone	Liabilities
Net assets / equity	¥2.4bn	at 2024-08-31	Standalone	Net assets
Net assets / equity	¥2.3bn	at 2023-08-31	Standalone	Net assets
Net assets / equity	¥2.3bn	at 2022-08-31^v	Standalone	Net assets
Net assets / equity	¥4.5bn	at 2021-08-31^v	Standalone	Net assets (5-year summary)
Net assets / equity	¥4.6bn	at 2020-08-31^v	Standalone	Net assets (5-year summary)
Cash and deposits	¥184m	at 2024-08-31	Standalone	Cash and deposits
Cash and deposits	¥423m	at 2023-08-31	Standalone	Cash and deposits
EPS (basic)	¥19.06	2023-09-01 → 2024-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥5.59	2022-09-01 → 2023-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-255.06	2021-09-01 → 2022-08-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-9.83	2020-09-01 → 2021-08-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-86	2019-09-01 → 2020-08-31^v	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥10	2023-09-01 → 2024-08-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7	2022-09-01 → 2023-08-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥3	2021-09-01 → 2022-08-31^v	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥0	2020-09-01 → 2021-08-31^v	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥8	2019-09-01 → 2020-08-31^v	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥273.13	at 2024-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥260.93	at 2023-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥260.04	at 2022-08-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥516.17	at 2021-08-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥526.94	at 2020-08-31^v	Standalone	Net assets per share (5-year summary)
Equity ratio	27.8%	at 2024-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	29.7%	at 2023-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	22.0%	at 2022-08-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	53.2%	at 2021-08-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	52.3%	at 2020-08-31^v	Standalone	Equity to asset ratio (5-year summary)
ROE	7.1%	2023-09-01 → 2024-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	2.1%	2022-09-01 → 2023-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	-65.9%	2021-09-01 → 2022-08-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	-1.9%	2020-09-01 → 2021-08-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	-14.9%	2019-09-01 → 2020-08-31^v	Standalone	Rate of return on equity (5-year summary)
Shares issued	9,689,200	at 2024-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,689,200	at 2023-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,689,200	at 2022-08-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,689,200	at 2021-08-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,689,200	at 2020-08-31^v	Standalone	Total number of issued shares (5-year summary)
Employees	28	at 2024-08-31	Standalone	Number of employees
Employees	24	at 2023-08-31	Standalone	Number of employees
Employees	21	at 2022-08-31^v	Standalone	Number of employees
Employees	22	at 2021-08-31^v	Standalone	Number of employees
Employees	25	at 2020-08-31^v	Standalone	Number of employees

Periods use the dates stated in the filing. ^d = earlier-year period dated by calendar; ^v = that date confirmed by the company's own earlier filing.

All source rows · 1,360

Item	Context	Value	Unit
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	2102862000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	4549525000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	5254564000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	7836041000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	8816367000	JPY
Short term loans payable	Prior1YearInstant_NonConsolidatedMember	1575000000	JPY
Short term loans payable	CurrentYearInstant_NonConsolidatedMember	1250000000	JPY
Current portion of long term loans payable	Prior1YearInstant_NonConsolidatedMember	886964000	JPY
Current portion of long term loans payable	CurrentYearInstant_NonConsolidatedMember	1102744000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	42982000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	26352000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	2006000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	2045000	JPY
Accrued consumption taxes	Prior1YearInstant_NonConsolidatedMember	10308000	JPY
Accrued consumption taxes	CurrentYearInstant_NonConsolidatedMember	11255000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	10505000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	13036000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	7308000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	8648000	JPY
Provision for bonuses	Prior1YearInstant_NonConsolidatedMember	10102000	JPY
Provision for bonuses	CurrentYearInstant_NonConsolidatedMember	9474000	JPY
Provision for directors bonuses	Prior1YearInstant_NonConsolidatedMember	20750000	JPY
Provision for directors bonuses	CurrentYearInstant_NonConsolidatedMember	12100000	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	79000	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	－	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	2566006000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	2435655000	JPY
Long term loans payable	Prior1YearInstant_NonConsolidatedMember	2417304000	JPY
Long term loans payable	CurrentYearInstant_NonConsolidatedMember	3406880000	JPY
Long term accounts payable other	Prior1YearInstant_NonConsolidatedMember	403250000	JPY
Long term accounts payable other	CurrentYearInstant_NonConsolidatedMember	399650000	JPY
Asset retirement obligations ncl	Prior1YearInstant_NonConsolidatedMember	123996000	JPY
Asset retirement obligations ncl	CurrentYearInstant_NonConsolidatedMember	125943000	JPY
Other ncl	Prior1YearInstant_NonConsolidatedMember	160000	JPY
Other ncl	CurrentYearInstant_NonConsolidatedMember	160000	JPY
Noncurrent liabilities	Prior1YearInstant_NonConsolidatedMember	2944710000	JPY
Noncurrent liabilities	CurrentYearInstant_NonConsolidatedMember	3932633000	JPY
Liabilities	Prior1YearInstant_NonConsolidatedMember	5510717000	JPY
Liabilities	CurrentYearInstant_NonConsolidatedMember	6368289000	JPY
Capital stock	Prior1YearInstant_NonConsolidatedMember	50000000	JPY
Capital stock	CurrentYearInstant_NonConsolidatedMember	50000000	JPY
Legal capital surplus	Prior1YearInstant_NonConsolidatedMember	50000000	JPY
Legal capital surplus	CurrentYearInstant_NonConsolidatedMember	50000000	JPY
Other capital surplus	Prior1YearInstant_NonConsolidatedMember	2141427000	JPY
Other capital surplus	CurrentYearInstant_NonConsolidatedMember	2131727000	JPY
Capital surplus	Prior1YearInstant_NonConsolidatedMember	2191427000	JPY
Capital surplus	CurrentYearInstant_NonConsolidatedMember	2181727000	JPY
Legal retained earnings	Prior1YearInstant_NonConsolidatedMember	26900000	JPY
Legal retained earnings	CurrentYearInstant_NonConsolidatedMember	26900000	JPY
General reserve	Prior1YearInstant_NonConsolidatedMember	1038000000	JPY

Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.

Data checks · 24 of 24 passed

balance sheet identity	consolidated 2023-08-31	pass
balance sheet identity	consolidated 2024-08-31	pass rounding
balance sheet identity	non_consolidated 2023-08-31	pass rounding
balance sheet identity	non_consolidated 2024-08-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2022-08-31	pass
statement vs summary · net assets	consolidated 2023-08-31	pass
statement vs summary · net assets	consolidated 2024-08-31	pass
statement vs summary · net assets	non_consolidated 2022-08-31	pass
statement vs summary · net assets	non_consolidated 2023-08-31	pass
statement vs summary · net assets	non_consolidated 2024-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · operating cash flow	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · operating cash flow	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · revenue	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · revenue	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · revenue	non_consolidated 2022-09-01/2023-08-31	pass
statement vs summary · revenue	non_consolidated 2023-09-01/2024-08-31	pass
statement vs summary · total assets	consolidated 2023-08-31	pass
statement vs summary · total assets	consolidated 2024-08-31	pass
statement vs summary · total assets	non_consolidated 2023-08-31	pass
statement vs summary · total assets	non_consolidated 2024-08-31	pass